THE PROFIT RECOVERY GROUP INTERNATIONAL, INC.
                    2300 WINDY RIDGE PARKWAY, SUITE 100 NORTH
                           ATLANTA, GEORGIA 30339-8426




January 9, 2002


Dear Fellow Shareholder:

We have  previously  sent to you  proxy  material  for the  Special  Meeting  of
Shareholders  of The Profit  Recovery Group  International,  Inc., to be held on
January  24,  2002.  YOUR  BOARD  OF  DIRECTORS   UNANIMOUSLY   RECOMMENDS  THAT
SHAREHOLDERS  VOTE FOR THE  PROPOSAL  TO ISSUE  SHARES AND  OPTIONS AND TO ELECT
DIRECTORS,  IN  CONNECTION  WITH THE PROPOSED  ACQUISITION  OF HOWARD  SCHULTZ &
ASSOCIATES INTERNATIONAL, INC.

Since approval of the proposal  requires the  affirmative  vote of a majority of
shares voted,  your vote is important,  no matter how many or how few shares you
may own.  Whether or not you have already done so, please sign,  date and return
the enclosed proxy card today in the envelope provided.

Very truly yours,


/s/ John M. Cook
John M. Cook
Chairman of the Board and Chief Executive Officer





--------------------------------------------------------------------------------
|                                                                              |
|           If you have any questions, or need assistance in voting            |
|                your shares, please call our proxy solicitor,                 |
|                                                                              |
|                          INNISFREE M&A INCORPORATED                          |
|                        TOLL-FREE, at 1-888-750-5834.                         |
|                                                                              |
|                              IMPORTANT NOTE:                                 |
|             If you hold your shares through a bank or broker,                |
|          you may be able to vote by telephone, or via the Internet.          |
|           Please call Innisfree at 1-888-750-5834 for assistance.            |
|                                                                              |
--------------------------------------------------------------------------------


1427406